Law Enforcement Education Program Inc

Nonprofit profile at a glance

EIN
383385175
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Troy, MI, USA
Phone
2485243200
Rating confidence
Limited
Sector
Human Services

Reported finances

Revenue
$500
Expenses
$13,511
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • ROBERT FIGURSKI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROBERT FIGURSKI (EXECUTIVE DIRECTOR): $105,312 total reported compensation
  • STEVE MCINCHAK (CHAIRMAN): $3,600 total reported compensation
  • JEFF GORMLEY (DIRECTOR): $3,450 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Primary mission is to support education of children and young adults in the area of law enforcement as well as other child safty issues including child fingerprinting.

What it reported doing in 2019

To provide donations to other 501(c)(3) organizations supporting the health and welfare of law enforcment and public safety employees and their families.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 69% of its reported program spending out as grants.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 60
  • Accountability: 86
  • Sustainability: 2
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 76.8%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2,602.2%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -38.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -17.6% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -19.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 76.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $105K · 10 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes grants
  • Filing history: 10 filing years from 2010 to 2019
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.